This study aimed to determine the influence of structural and psychological empowerment on organizational commitment among employees from the Commission on Higher Education Regional Offices situated in Mindanao, Philippines. This study utilized inferential statistics, specifically multiple linear regression, in analyzing and interpreting data gathered through the total enumeration sampling method for all 145 employees. The study showed that among the components of structural and psychological empowerment, only perceived support and competence cognition has a positive influence on organizational commitment, further proving that as an employee’s level of perceived support and competence cognition increases and also employees’ level of commitment to the organization.

This research aims to examine the morale and capability role in work commitment and its implications on organizational citizenship behavior (OCB). The population was all employees of the district government work units (SKPK) in Aceh Selatan district, Indonesia, amounting to 2,217 people. The sample was determined using the formula of 10 times the number of indicator variables, which amounted to 170 samples. The result shows that Morale affects work commitment, Capability affects work commitment, Morale affects OCB, Capability does not affect OCB, Work Commitment affects OCB, Work commitment as a mediator on Morale affects OCB, and Work Commitment as a partial mediator on Capability affects OCB. These findings prove that the model of increasing OCB in SKPK in Aceh Selatan is a function of increasing Moral, Capability, and Work Commitment. These findings also prove that this research model can be used academically in further theory development.

This study analyzes the effect of using Online Food Delivery (OFD) in terms of design, namely design aesthetic appeal and design aesthetic formality on Continuous usage intention involving PAD theory (pleasure, arousal, and dominance) as a mediation during the COVID-19 period. Questionnaires were given to OFD users in Banda Aceh City, Indonesia, and managed to obtain 180 questionnaires. Based on SEM analysis, aesthetic formality affects the continuous usage intention but the aesthetic appeal does not. The result reveals that the use of design aesthetic appeal does not affect continuous usage intention, the use of design aesthetic formality affects continuous usage intention, the use of design aesthetic appeal affects pleasure, the use of design aesthetic appeal does not affect arousal, the use of design aesthetic appeal affects dominance, the use of design aesthetic formality affects pleasure, the use of design aesthetic formality does not affect arousal, the use of design aesthetic formality affects the dominance, pleasure does not affect the continuous usage intention, arousal does not affect continuous usage intention, dominance affects continuous usage intention, pleasure does not mediate the use of design aesthetic appeal on continuous usage intention, arousal does not mediate the use of design aesthetic appeal on continuous usage intention, dominance mediates design aesthetic appeal to continuous usage intention, pleasure does not mediate design aesthetic formality on continuous usage intention, arousal does not mediate design aesthetic formality on continuous usage intention, and dominance mediates design aesthetic formality on continuous usage intention. In these results, it concludes that only dominance functions as mediation in the model, and the mediation role is full mediation for the role of design aesthetic appeal on continuous usage intention, and partial on the role of design aesthetic formality on continuous usage intention.

This research aims to test the Satisfaction role as Mediation on the Service and Image effect on Customer Loyalty at PT PLN (Persero) UIW Aceh. The population was all customers of PT PLN (Persero) UIW Aceh. The sample used was 240 people. Data were tested through Structural Equation Modeling (SEM). The result reveals that Service affects the Satisfaction of PT. PLN (Persero) UIW Aceh customers; Image affects the satisfaction of PT. PLN (Persero) UIW Aceh customers; Service affects Loyalty of PT. PLN (Persero) UIW Aceh customers; Image affects Loyalty of PT. PLN (Persero) UIW Aceh customers; Satisfaction affects Loyalty of PT. PLN (Persero) UIW Aceh customers; Satisfaction partially mediates the service effect on loyalty at PT. PLN (Persero) UIW Aceh customers; and Satisfaction fully mediates the Image effect on Loyalty of PT. PLN (Persero) UIW Aceh customers. This fact proves the model of increasing customer loyalty at PT. PLN (Persero) UIW Aceh is a function of improving service capabilities and improving the corporate image of PT. PLN (Persero) UIW Aceh, that will have an impact on improving the function of customer satisfaction.

This study examines the mediating effect of organizational citizenship behavior (OCB) and talent management on the relationship between employee transformational leadership style. The population was 107 civil servants in the Department of Education and Culture of Bireuen Regency (Depart. Education Bireuen), and the sample was taken as much as the population. The research model was tested using Structural Equation Modeling (SEM) and Sobel Test. The result proves that Transf. Leadership, OCB, Talent Management, and Employee performance are good, transformational leadership affects OCB, talent management, and employee performance; and Talent management affects employee performance directly and acts as a partial mediation variable in transformational leadership effect on employee performance. However, OCB does not affect employee performance, and does not act as mediator in the model. This finding proves that the employee performance improvement model at the Depart. Education Bireuen is a function of strengthening the Transformation leadership style so that it plays a role in increasing the organizational talent Management.

This study aims to analyze the effect of leader-member exchange (LMX) on turnover intentions mediated by job satisfaction and job stress of hotel employees in Banda Aceh. This research was conducted at the Ayani Hotel, Grand Nanggroe, Grand Permata Hati Hotel, and The Pade Hotel with a total population of 213 people. The sample was determined a saturated sample technique. Data were collected by distributing questionnaires and analyzed using AMOS SEM statistical equipment. The result proves that the LMX positively affects satisfaction, but negatively affects job stress and turnover intention; satisfaction negatively affects turnover intention; job stress positively affects turnover intention; satisfaction and job stress partially mediate the LMX effect on turnover intention. This finding proves that the model of decreasing turnover intention for hotel employees in Banda Aceh is a function of increasing LMX which can contribute to increasing job satisfaction and reducing job stress.

An increase in capital expenditure is important because improved infrastructure and facilities will increase community productivity so that it can also increase regional revenues. This study aims to find empirical evidence of the effect of local revenue, general allocation funds, population, and area on the allocation of the capital expenditure budget. The population in this study is Regency/City in Central Java during 2018-2020. The sample in this study was taken using a purposive sampling technique, which obtained a sample of 105 districts/cities in Central Java during 2018-2020. The data analysis technique used multiple linear regression analysis. The results of this study prove that local revenue, general allocation funds, population,

This study aims to measure the compliance of financial information disclosure on local government websites and see the correlation between local original income, financial performance and audit opinions on disclosure of financial information on local government websites within districts/cities in Indonesia in 2018-2020. The population in this study is the local government of regencies/cities in Indonesia. The final number of samples used in this study was 81 samples. The data obtained are analyzed using the SPSS program. The result of this study is that local revenues influenced the disclosure of financial information on local government websites in Indonesian districts/cities in 2018-2020. Meanwhile, financial performance and audit opinions have no effect on the disclosure of financial information on local government websites in Indonesian districts/cities in 2018-2020.

This study analyzes the factor analysis of consumers participating in the Double Eleven online shopping festival, and studies the role of different emotions in consumption behavior. This study uses the Stimulus - Organism - Response (SOR) theory as the basis, and conducts research through the key factors affecting consumer behavior including, Price discount, Festival atmosphere, Social interaction, Convenience; affecting consumer sentiment including: Pleasure, Arousal, Urgency. In this paper, 613 valid data were analyzed by partial least squares structural equation modeling (PLS-SEM) by means of an online questionnaire. The research shows that the key factors and emotions selected in this paper have a positive effect on consumers, and among the key factors, Price discount has the most obvious positive effect, and among emotions, Urgency can play the most effective role.

Financial performance is an analysis carried out to see the extent to which a company has implemented by using financial implementation rules properly and correctly and according to applicable standards. This study is intended to determine the factors that influence the sustainability performance of the company's financial performance. The sample used in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2021. The sampling method used in this study is purposive sampling, namely the method of selecting samples with certain criteria. So that obtained 53 samples for 4 years of observation. This study uses multiple linear regression analysis to analyze the processed data using the SPSS version 24 application. The result of this study indicate that the variables of environmental performance and social performance have on effect on financial performance, while the variables of ecomonics performance have no effect on financial performance.

State auditors play a vital role in enabling government agencies amidst demands from stakeholders. This study determined the level of psychological capital factors that influence the level of job stress among state auditors of the Commission on Audit in Davao Region, Philippines. Quantitative research design, specifically descriptive-correlational method, was employed. An adapted survey questionnaire was used to gather data from 182 state auditors. Most of the respondents were 22-34 years old, female, married, without dependents, board/bar passers, less than 10 years in service, Audit Team Members, assigned in Local Government sector, earned not more than PhP49,999 a month, and travelled less thanan hour to their workplace. Results revealed that respondents had very high degree of hope and resiliency; high degree of efficacy and optimism; moderately high degree of psychological demands; low degree of controlled decision latitude; and very low degree of social constraint in the workplace. There was a significant difference in the level of psychological capital when analyzed according to age, civil status, length of service, job title; and significant difference in the level of job stress when analyzed according to age. Psychological capital is negatively correlated with job stress. Optimism significantly predicts job stress among state auditors.

One of the important elements that have been playing a vital role in today‟s successful management practice is culture. An important dimension has been added to the cultural aspect of management since the management practices of JIT/TQM became a popular philosophy and tool among many world-class organizations from all over the world. This paper reviews the transferability of the management practices of JIT/TQM to Kazakhstan, specifically the Kazakh manufacturing industry. The manufacturing industry including mining has been a major revenue generator for Kazakhstan contributing to nearly 30% of its national production. Some of well-known models of cultural analysis in international business are discussed and applied to this study of the transferability of JIT/TQM to Kazakhstan. The resulting inferences are further analyzed and examined to make some suggestions to Kazakhstan for the successful adoption and implementation of JIT/TQM practices based on cultural analysis of Kazakhstan.

Customers are the material and intellectual capital of organizations. Hence plan for a deep understanding of the immediate future needs of the customers that meet their needs are organizational policies. Therefore, the study focused on customer integration strategy on service delivery in health sector in Kenya. The study was anchored on SERVQUAL Model. The study used descriptive research design. The target population of this study consisted of doctors, clinical officers and nurses working in public hospitals in Nakuru Town East. There are seventeen (17) public hospitals in Nakuru Town East with a total of 771 doctors, clinical officers and nurses. Simple random sampling technique was used to select 88 medical workers to form the target population. The study further purposively selected 100 patients to participate in the research. A 5-point Likert-scale questionnaire was used for data collection. Findings indicated that customer integration had a significant relationship with service delivery in public hospitals in Nakuru Town East, Kenya. Hence the study concluded that customer integration is a determinant of service delivery in public hospitals in Nakuru Town East, Kenya. The study recommended that hospital staffs should create and ensure responsiveness and assurance for the patients among themselves.

Privatization of higher education has played an important role in harnessing of academic knowledge and the necessary abilities considered as a backbone influencer in this Nation. However, with the emergence of many private universities that eventually open many campuses and learning centers in different parts of the country, there has been stiff competition for students. Universities are therefore adopting sound revenue generation mechanisms. The purpose of the paper was to evaluate the effectiveness of mobile phone payment on fee collection in private universities in Nakuru County. The paper was theoretically anchored on the Resource Based View (RBV) Theory. The paper used cross-sectional research design embracing targeting students in private universities in Nakuru County. The sample size was 376 students selected using simple random sampling technique. Data was collected using students’ questionnaires and Key Informants Interview schedules. Data was analyzed using Statistical Package for Social Sciences (SPSS) version 22. Descriptive statistics was used to present research findings using frequencies, percentages and means displayed in tables and figures. The relationship between the study variables was tested using inferential statistics namely; regression, correlation and Chi-square at 5 % levels of significance. The paper yielded Pearson Correlation that yielded correlation coefficient of r (349) = 0.522, p-value = 0.000 < 0.05, regression coefficient 𝛃1 = 0.290 p-value = 0.000 < 0.05 and Pearson Chi-Square test yielded χ2 (12, N = 182) = 47.291, p = 0.000 < 0.05.This implies that mobile phone payment is a statistically significant effective mode of fee collection in private universities in Nakuru County at 5 % levels of significance. The paper recommends clear guidance to be provided during the orientation of new students to acquaint them with relevant information on mobile phone payment.

There have been increased number of private universities in Kenya as entrepreneurs, religious organizations among other corporates exploit the ever rising demand of tertiary education. This brings about stiff competition amongst the private universities. It is therefore paramount for the institutions to adopt sound revenue generation mechanisms, for this case, electronic payment modes which comprises of internet banking, mobile phone payment as well as electronic funds transfer. The purpose of the paper was to evaluate the effectiveness of electronic funds transfer on fee collection in private universities in Nakuru County. The paper was anchored theoretically on the Technology Adoption Model (TAM). The paper used cross-sectional research design embracing targeting students in private universities in Nakuru County. The sample size was 376 students selected using simple random sampling technique. Data was collected using students’ questionnaires and Key Informants Interview schedules. Data was analyzed using Statistical Package for Social Sciences (SPSS) version 22. Descriptive statistics was used to present research findings using frequencies, percentages and means displayed in tables and figures. The relationship between the study variables was tested using inferential statistics namely correlation coefficient r (349) = 0.621, p-value = 0.000 < 0.05, coefficient of regression 𝛃1 = 0.490 p-value = 0.000 < 0.05 and Chi-Square test yielded and χ2 (16, N = 182) = 62.028, p = 0.000 < 0.05. This implies that electronic funds transfer is a statistically significant effective mode of fee collection in private universities in Nakuru County.The paper recommends that the universities should invest more on research and innovation so as to continuously improve revenue generation modes. Furthermore, instructions on how to use electronic funds transfer should be well outlined and availed to the users through different modes of dissemination for instance print and electronic media, notice boards among others.

The study aimed to determine the level of satisfaction on affiliation and skills enhancement of 150 University of Mindanao-College of Hospitality Education Pastry Club Members. This study employed non-experimental design utilizing descriptive survey method technique. The statistical used were mean, and Pearson r. The level of satisfaction on Affiliation and Skills Enhancement among CHE Pastry Club Members concerning academic experience, social experience and overall experience were found to be very satisfied. Whilst the level of skills enhancement in terms of Creativity and Management among CHE Pastry Club Members were very satisfied. Using Pearson r, results concluded that there is a substantial relationship between affiliation and skills enhancement, which leads to accepting the null hypothesisAffiliation and Skills Enhancement among CHE Pastry Club Members. This means that affiliation satisfaction affects the acquiring skills assessment among the Pastry club members. This will enable the members to gain a more competitive edge in striving to learn and develop, which will prepare them for the real industry. This can be concluded that the higher involvement of the students in clubs and organizations will provide more significant opportunities in achieving advantageous development of success. Furthermore, participative students in every activity will have high satisfaction, which leads to developed and enhanced skills. It will strengthen the leadership skills that would be advantageous to all management students

This study aims to determine the effect of investment understanding, minimum capital, motivation, and information technology on student interest investment in capital market. In this study, the focus is on investors who are accounting students at Surakarta city. This type of research is a quantitative research. The population in this study is the study program for students of Islamic Accounting/Accounting Strata-1 class of 2018-2020 from several universities that have investment galleries based on IDX data and students who have stock accounts. The sampling technique used was purposive sampling. The number of samples is 100 respondents. Data were collected through a questionnaire. The results showed that investment understanding and information technology had a significant effect on students interest investment in capital market. Meanwhile, minimal capital and motivation have no effect on students interest investment in capital market.

This study was conducted to determine the effect of leverage, profitability and firm size on firm value at Garment & Textile Companies in 2017-2021. This study uses secondary data obtained through IDX and the website of each company. Sampling was done by using purposive sampling method. The population in this study were 18 companies and there were 12 Garment & Textile companies that met the criteria, so that the research sample data amounted to 60. The data analysis technique in this study used multiple linear regression analysis, classical assumption test, and hypothesis testing. The results of this study provide information that the leverage variable has an effect on firm value, the profitability variable has no effect on firm value, and the firm size variable affects firm value.

The purpose of this study is to analyze and find empirical evidence regarding the presentation of financial statements, financial accounting systems, and internal control of regional financial management accountability. The population in this study were employees of the Regional Financial Management Agency for the Residency of Surakarta, where the sample was taken using convenience sampling, which was obtained by 105 respondents. The data analysis method uses SPSS 26 software. The results of this study answer each of the hypotheses proposed, namely the presentation of financial statements, financial accounting systems, and internal controls that have a significant effect on regional financial management accountability.

This study seeks to assess the effects of the components of FDI inflows on GDP growth in Bangladesh covered the years 1997 to 2021. For this, three components of FDI (equity capital, reinvested earnings and intra company loans) along with labor force and trade openness have used in this analysis. By employing ARDL Bound Test, the coefficients of reinvested earnings and intra company loans provide a significantly positive relationship with GDP growth both in the short run and the long run. Whereas, the coefficient of equity capital has positive but insignificant impact on GDP growth in the long run. Besides, labor force and trade openness has positive and significant impact on GDP growth. Several diagnostics tests demonstrate that the model is normal, stable, and there is no serial autocorrelation or heteroscedasticity. The study suggests that FDI inducing policies will enhance the economic growth, mitigate the effects of the COVID-19 pandemic and meet up the sustainable development goals (SDG).

This study aims to examine and analyze the effect of the fraud hexagon elements (pressure, opportunity (effectiveness of internal control), rationalization (organizational culture), ability, arrogance/ego (leadership style), collusion (unethical behavior)) and Machiavellian on the propensity for fraud. The population of this study consisted off all 2.088 village government officials in the Botolali Regency, and total 0f 336 samples were obtained using the Slovin formula. This study was analyzed by multiple linear regression using SPSS 23. The results showed that pressure, effectiveness of internal control, and ability have a negative effect on the propensity for fraud. However, there is no effect between organizational culture, leadership style, and unethical behavioron the propensity for fraud. Moreover, Machiavellian has a positive effect on the propensity for fraud.

The purpose of this study is to find empirical evidence regarding the effect of compensation suitability, rewards and punishments, religiosity, and job rotation to fraud on financial statements. The population in this study were BMT employees in Solo Raya. By using the method purposive sampling as a sampling method, obtained 100 employees who were sampled in this study. For data analysis, researchers used multiple linear regression analysis with the help of software SPSS 25. The results of this study prove that rewards and punishment as well as job rotation affect fraud on financial statements. Meanwhile, the suitability of compensation and religiosity has no effect on fraud on financial statements.

Bangladeshi economy benefits greatly from SMEs, especially in the areas of employment, Gross domestic product (GDP), and the alleviation of poverty. SMEs in Bangladesh are classified as companies with less than 60 employees and an investment of up to TK 10 million. 99.9% of privately owned industrial facilities are SMEs(IMF, 2012).Despite being a sector with potential for the Bangladeshi economy, SMEs have difficulties getting financing for their operations. The development of SMEs must therefore receive special attention. Due to COVID-19, the SME sector is also experiencing issues on a number of fronts, including company closures, reduced output, job losses, declining sales, and income, etc. To lessen their financial hardship, the Bangladeshi government and Bangladesh Bank have implemented initiatives. Bangladesh Bank has launched a number of programs in order to address the financial challenges the SME sector is facing. There aren't many studies in Bangladesh that talk about SMEs' access to financing. This study examines how banks have helped Bangladeshi SMEs gain access to financing by using time series data. This study reveals that banks in Bangladesh are crucial to the growth of SMEs' access to financing.

The development of technology and the digital economy has greatly changed consumption behavior and the way consumers shop. One of the most popular shopping apps and easy to transact is through the shopee platform. Shopee paylater is a practical means of payment and can provide instant loan funds with minimum interest. This study aims to determine the effect of convenience, trust, lifestyle, risk and the use of shopee paylater features on consumptive behavior. This study uses quantitative methods with primary data . Sampling using the established criteria and obtained as many as 228 respondentsThe data analysis method used is multiple linear regression analysis with SPSS program. The results showed that the variables of trust, lifestyle, and risk had an effect on consumptive behavior, while the convenience and user features variables had no effect on consumptive behavior.

Disclosure of human resources is the science and art of managing effective workforce relationships and roles and helping to realize the goals of the company, employees, and society. Disclosure of human resources is an important aspect that needs attention from company management and stakeholders because humans are an important resource in creating quality products and services for customers. The purpose of this study was to determine the effect of organizational culture variables, independent company commissioners, institutional ownership, company size, leverage, and profitability on the disclosure of human resources. The population in this study are mining companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling method, in order to obtain 54 samples of companies. The type of data used is secondary data. The results showed that the firm size variable had an effect on the disclosure of human resources, while the variables of organizational culture, independent commissioners, institutional ownership, firm age, leverage, and profitability had no effect on the disclosure of human resources.

Growth of the economy relies on how successful the infrastructures in the country have developed. Globally, construction companies play crucial role in both developing and developed economies. Considerably Road construction industry provides returns to all stakeholders in every country through facilitation of means of transport. The output performance of construction projects is measured by how effective and satisfying the output from such projects benefits both the employer who is the contractor and the employee who is as well the consumer. The purpose of this study was to examine the effect of Training Practices on Performance of Road Construction Projects of Kenya Nation Highway Authority in western region; Kenya. Descriptive Survey research design was adopted for the study. The target population consisted of employees of Kenya Nation Highway Authority, Western Region; Kenya. Both descriptive and inferential statistics was focused on and the computation was done by use of SPSS version 24 in order to test the primary data that was collected to satisfy the objective of study. Further, regression equation model was developed to test the relationship between the variables. The results of the findings indicated Training Practices influenced Roads Construction Project Performance of Kenya Nation Highways Authority, Western Region; Kenya. The study recommends for Road Projects management to embrace the use of Training Practices since it improves the Projects’ Performance. The study recommends for further studies on the same considering same variables but different methodologies.

This study aims to determine, prove and analyze the direct effect of information technology, job satisfaction, and employee performance. In addition, the mediation effect of job satisfaction on Information Technology and employee performance was also explored. The sample of this study was 43 civil servants who work in the Diskominfo Banyuasin district. This study deployed descriptive and inferential statistical methods in analyzing the data. Furthermore, Structural Equation Model (SEM) was also used to explore this study's independent, dependent, and mediator variables, which are Information Technology and Competence, the dependent variable, which is employee performance, and the mediator is job satisfaction. The hypothesis testing results were as follows: (1) Information Technology and competence affect job satisfaction and Employee Performance.(2) Information Technology and competence indirectly affect employee performance mediated by job satisfaction in the Diskominfo Banyuasin district.

Techno-structural intervention sad dresses the structural and technological issues in the organization. They particularly help in the identification of critical business drivers that provides the best results thus plays a critical role in promoting organizational performance. However, Geothermal Development Company’s techno-structural interventions have not sufficiently supported their key strategic goals and the company is yet to achieve adequate organizational performance. It is against this background that the researcher examined the effect of techno-structural interventions on organizational performance of Geothermal Development Company. The study was guided by socio-technical systems theory. The target population was the 39 managers and chief of section officers at Geothermal Development Company. Census design was employed. Questionnaires enables the researcher to obtain large amounts of information from the respondents thus were used in the study. The study also applied descriptive and inferential statistical data analysis methods. Descriptive data analysis included parentages, means and standard deviations. Inferential data analysis employed correlation analysis and linear regression analysis to establish the relationship between techno-structural interventions and organizational performance. Descriptive findings established that techno-structural interventions affected organizational performance of Geothermal Development Company. Correlation analysis results indicated that the correlation coefficient value was(r= 0.739**, p=0.000). The results implies that the techno-structural interventions affected organizational performance. In regression analysis, the coefficient of determination was R2= 0.545 implying that techno-structural interventions explained 54.5% of variation in organizational performance. The study concluded that techno-structural interventions enhance technology use with the purpose of improving organizational processes, effectiveness and performance. The researcher recommends that Geothermal Development Company should intensify the use of technology in their organizational processes. This should be done by focusing the techno-structural interventions towards work redesigns for the purposes of improving operational efficiency. The study will be of great importance to Geothermal Development Company and energy sector at large in Kenya. It provides useful information that will enable them improve on technology use, efficiency, production capacity, cost reduction and adoption to change in terms of operations and service delivery. It will also be helpful in the formulation and implementation of energy policies that can encourage investment in the energy sector and improve performance.

The purpose of this study was to analyze the effect of accounting information systems, leadership styles, and human resource competencies on the quality of local government financial reports. The population in this study isSatuan Kerja Pengelola Keuangan Daerah (SKPKD) Surakarta Residency Region. Then, the sample in this study were employees who worked in the finance, budget, or treasury department at the Satuan Kerja Pengelola Keuangan Daerah(SKPKD) in the Surakarta Residency area, using convenience sampling, the sample obtained was 94 respondents. Researchers used a questionnaire as a data collection technique. For data analysis techniques, researchers used SPSS version 25 program assistance. The findings of this study show empirically that accounting information systems, leadership styles, and human resource competencies affect the quality of local government financial reports in the Surakarta Residency.

Operational risk is managed through internal/external loss data, key risk indicators, risk and control self-assessments, scenario analysis, and requires to be measured at various organisational levels. Educated risk management decisions can be taken better when the framework allows for the integration of risk and control information, with aggregation happening across the bank. The use of a Bayesian Network (BN) provides such a model that allows for the integration of risk and control information to be delivered in a structured process. This article provides a practical framework for the aggregation of operational risk data for risk reporting through the learning of Bayesian networks. The parameters of the BN is initially learnt from an incident database and subsequently updated with expert opinion. This framework can be adopted and adapted by a risk manager enhancing their ability to deliver dynamic and timely risk intelligence for effective management of operational risk on a day-to-day basis.

This study aims to analyze the effect of accounting knowledge, business experience and work motivation on the use of accounting information. The population in this study are micro, small and medium enterprises in Semarang Regency. Sampling method in this study using convenience sampling, obtained 99 business actors, small and medium as the sample in this study. Data analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of this study prove that accounting knowledge and business experience have a positive affect the use of accounting information, while work motivation does not affect the use of accounting information

World trade has grown and continues to grow rapidly in recent decades. Much of it, is carried out by sea transportation, by the world's merchant fleet which is moving millions ofcargoes’tonesannually and traveling millions of tone-miles between continents. So far, the ship’s movement isachieved using conventional fuels, mainly marine gas oil with a relatively low sulfur content but a high carbon footprint. But what about the gaseous emissions of these fuels, what effects do they have on the environment, the development of the greenhouse effect and in the long term the ecological destruction of the planet? Can a fuel with reduced emissions, hazardous to the atmosphere and fully sustainable, be created from renewable energy sources? It is worth studying the use of environmentally friendly fuels that will minimize to zero environmentally dangerous emissions, and will contribute in every way to the reduction of the greenhouse effect. These fuelswill be produced from sustainable energy sources while at the same time restoring the ratio of atmospheric gases at their natural values. Such a case is the production of green hydrogen from renewable energy sources and through splitting water by electrolysis, using one of the three water’s splitting methods: the alkaline electrolysis (ALE), the proton exchange membrane electrolysis (PEMs) or the solid oxide electrolysis (SOE). The green hydrogen will be isolated as a gas and then converted into electricity through hydrogen fuel cells, in order to eventually power the ships' electric engines that will be used for propulsion or any other reason during sailing. Nowadays, the production of green hydrogen is at a disadvantage compared to other energy sources, due to its requirements in high electricity and temperature prices, as well as high-cost materials for its production through electrolysis plants in order to split water into its chemical elements, while at the same time the productive hydrogen’s purity and efficiency are reduced. This paper is a bibliographic review of the three methods of water’s electrolysis, by three different types of electrolytes, comparing data of cost performance per type of electrolyte

This study aims to analyze the factors that motivate someone to commit fraud at PT BKK Central JavaSragen Branch. The sample used in this study is the saturated sampling method, meaning that the entire population sampled is 70 people. The data analysis in this research is multiple linear regression analysis which is processed with IBM SPSS 23 program. The results of the analysis state that: (1) the variable of compliance with accounting rules has a significant effect on motivation to commit fraud; (2) the internal control system variable has no effect on the motivation to commit fraud; (3) the information asymmetry variable has no significant positive effect on the motivation to commit fraud; (4) individual morality variables have a significant effect on motivation to commit fraud; (5) the variable of unethical behavior has a significant positive effect on the motivation to commit fraud; (6) the compensation suitability variable has a significant effect on the motivation to commit fraud.

The procurement of the 155 mm-Caesar Cannon is a big leap in the regeneration of the Filed-Artillery Army's because in terms of quality, capability and reputation this cannon has a variety of advantages. The phenomenon that occurs in the Field-Artillery force that operate the 155 mm-Caesar cannonat this time is that the maintenance of the cannon is still not optimal due to several factors. Limited human capabilities in several stages of maintenance so that it requires technical guidance from Nexter manufacturer technicians who are still bound by the cooperation agreement for technology transfer and knowledge transfer. The strategy of developing a model of maintenance and maintenance of the 155 mm-Caesar Cannon so that the cannon could last a long time in its use. The research used is qualitative research, which is a type of research that aims to describe, describe, explain and analyze information from research problems through data collection by asking several questions according to research problems The results of the study found that model maintenance and maintenance of the155 mm-Caesar cannon currently by doing Prevent Maintenance before and after carrying out exercises and shooting.

This study aims to analyze the effect of micro, small and medium enterprises, gross regional domestic product, and regional investment on local revenue. The population in this study were all districts/cities in Central Java Province. The sampling method used in this study is Purposive Sampling which uses certain criteria as the basis for sampling.The data used in this study uses data time series which has a term from 2018 to 2020.The data analysis method uses multiple linear regression analysis with the help of software SPSS 21. The results show that gross regional domestic product has an effect on regional original income, while micro, small and medium enterprises and regional investment have no effect on regional original income.

This research aims to establish the determinants of labor informality in Ecuador in the years 2009 and 2019, using cross-sectional microdata. For this purpose, we used data obtained from the National Survey of Employment, Unemployment and Underemployment (ENEMDU for its acronym in Spanish). We applied probit models to estimate the probability that an individual with specific characteristics belongs or does not belong to the informal sector, and the Oaxaca-Blinder (1973) methodology to corroborate the existence of a wage gap between the formal and informal sectors. With this, we found that migration, family size, age and sex are determinants of labor informality in Ecuador, where, the number of family members and age have a positive influence on the probability of being an informal worker, while being a migrant and being male have a negative influence. In addition, we find that there is a significant wage gap between the formal and informal sectors, which is mainly due to differences in human capital endowments. Finally, we recommend that policymakers implement a social program aimed at reducing vulnerability and mitigating the effects of labor informality.